Can the home office be taken into account during parental leave?

Expenses for a home office or the annual allowance can also be claimed as anticipated business expenses or income-related expenses during periods of non-employment, such as unemployment, maternity leave, or parental leave.

During parental leave, the costs for a home office can be considered as anticipated income-related expenses. This means that the costs are incurred during this time, even though the actual professional activity is temporarily suspended. Later, when you return to work, these anticipated income-related expenses can be taken into account in your tax return.

However, it is crucial to ensure that the conditions for recognising these anticipated income-related expenses are met, particularly the requirements regarding the home office. The office should be the centre of professional activity and be used significantly for work purposes.

The possibility of deducting the expenses or the annual allowance depends on whether these would also be justified under the expected circumstances of the later business or professional activity (see BFH ruling of 2.12.2005, VI R 63/03, BStBl II 2006 p. 329).